A batch of income-tax writ petitions was tagged as raising a common issue. Both sides agreed the controversy stood resolved by a co-ordinate Bench order, and the court disposed of all petitions in terms of that earlier order.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 15201/2025
Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur.
----Petitioner
Versus
Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur.
----Respondent
Connected with
D.B. Civil Writ Petition No. 15221/2025
Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur.
----Petitioner
Versus
Deputy Commissioner Of Income Tax, Central Circle -1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur
----Respondent
D.B. Civil Writ Petition No. 15508/2025
Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o P.no. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme Jaipur-302001.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur.
[2025:RJ-JP:49658-DB]
[CW-15201/2025]
(2 of 6)
----Respondent
D.B. Civil Writ Petition No. 15524/2025
Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o- P. No. 13, Shubham Enclave, Civil Lines Phatak, C- Scheme Jaipur-302001.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle - 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 15601/2025
Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o- P. No. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme Jaipur-302001.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle - 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 18932/2025
Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018
----Petitioner
Versus
[2025:RJ-JP:49658-DB]
[CW-15201/2025]
(3 of 6)
Jaipur
----Respondents
D.B. Civil Writ Petition No. 19201/2025
Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018
----Petitioner
Versus
----Respondents
D.B. Civil Writ Petition No. 19202/2025
Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018
----Petitioner
Versus
----Respondents
D.B. Civil Writ Petition No. 19203/2025
Anil Singhvi S/o Narpat Chand Singhvi, S-137, Mahaveer Nagar, Tonk Road, Jaipur - 302018
----Petitioner
(4 of 6)
[2025:RJ-JP:49658-DB]
[CW-15201/2025]
Versus
----Respondents
D.B. Civil Writ Petition No. 15188/2025
Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur.
----Petitioner
Versus
----Respondents
D.B. Civil Writ Petition No. 15526/2025
Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o P.no. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme Jaipur-302001.
----Petitioner
Versus
----Respondents
(5 of 6) [CW-15201/2025]
[2025:RJ-JP:49658-DB]
D.B. Civil Writ Petition No. 15581/2025
Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o P. No. 13, Shubham Enclave, Civil Lines Phatak, C-Scheme, Jaipur-302001.
----Petitioner
Versus
----Respondents
D.B. Civil Writ Petition No. 15593/2025
Ashwani Gupta S/o Shri Hari Narayan Agarwal, Aged About 50 Years, R/o-P. No.13, Shubham Enclave, Civil Lines Phatak, C- Scheme Jaipur-302001.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle - 2, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur.
----Respondent
| For Petitioner(s) | : Mr. Aditya Vijay assisted by Mr. N.S. Bhati |
|---|---|
| Mr. P.K. Kasliwal with Mr. Priyesh Kasliwal Ms. Monika Kachhawaha |
|
| For Respondent(s) | : Mr. Siddharth Bapna assisted by Ms. Tanushka Saxena |
| Ms. Chinki Choudhary |
HON'BLE MR. JUSTICE MAHENDAR KUMAR GOYAL HON'BLE MR. JUSTICE BHUWAN GOYAL
(6 of 6)
[2025:RJ-JP:49658-DB]
[CW-15201/2025]
Judgment / Order
06/12/2025
Since, the issue involved in these petitions is common, they are being tagged.
Learned counsels for the respective parties submit that the controversy involved in the present cases is no more res integra and stands resolved by a co-ordinate Bench order of this Court dated 16.09.2025 passed in the case of Shri Ravi Agarwal S/o Shri Satya Narayan Agarwal Vs. Income-Tax Officer and Ors.; D.B. Civil Writ Petition No.11981/2025 and pray for disposal of the instant writ petitions in terms thereof.
Ordered accordingly.
Pending application(s), if any, also stands disposed of.
(BHUWAN GOYAL),J
(MAHENDAR KUMAR GOYAL),J
Manish/14, 19-22, 24-27 & s-69-72
1 issue framed by the court
Whether the writ petitions could be disposed of in terms of a co-ordinate Bench order dated 16.09.2025 in D.B. Civil Writ Petition No.11981/2025.
Colour shows how this judgement treated each authority
Shri Ravi Agarwal S/o Shri Satya Narayan Agarwal Vs. Income-Tax Officer and Ors.Relied on¶2
D.B. Civil Writ Petition No.11981/2025
Ram Babu Gupta
Ashwani Gupta
Anil Singhvi
Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur
Assistant Commissioner Of Income Tax, Central Circle-2, Jaipur
Mahendar Kumar Goyal
Bhuwan Goyal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
